Exhibit 31.2
                                 CERTIFICATIONS

      I, Robert Knoth, certify that:

         1.       I have reviewed this report on Amendment No. 1 to Form 10-K of
                  IEH Corporation for the year ended March 27, 2009.

         2.       Based on my knowledge, this report does not contain any untrue
                  statement of a material  fact or omit to state a material fact
                  necessary  to  make  the  statements  made,  in  light  of the
                  circumstances  under  which such  statements  were  made,  not
                  misleading with respect to the period covered by this report.

         3.       Based on my  knowledge,  the financial  statements,  and other
                  financial  information included in this report, fairly present
                  in all material respects the financial  condition,  results of
                  operations  and cash flows of the  registrant  as of, and for,
                  the periods presented in this report.

         4.       The   registrant's   other   certifying   officer  and  I  are
                  responsible  for  establishing   and  maintaining   disclosure
                  controls and  procedures  (as defined in 1934 Act Rules 13a-14
                  and 15d-14) for the registrant and we have:

                  a) Designed such disclosure controls and procedures, or caused
                  such  disclosure  controls and procedures to be designed under
                  our supervision,  to ensure that material information relating
                  to the  registrant,  is made known to us by others  within the
                  Company,  particularly  during the period in which this report
                  is being prepared; and

                  b) Designed such internal control over financial reporting, or
                  caused such internal  control over  financial  reporting to be
                  designed  under  our   supervision,   to  provide   reasonable
                  assurance regarding the reliability of financial reporting and
                  the preparation of financial  statements for external purposed
                  in accordance with generally accepted  accounting  principles;
                  and

                  c) Evaluated the effectiveness of the registrant's  disclosure
                  controls  and  procedures  and  presented  in this  report our
                  conclusions about the effectiveness of the disclosure controls
                  and  procedures,  as of the end of the period  covered by this
                  report based on such evaluation; and

                  d)  Disclosed  in this  report any change in the  registrant's
                  internal control over financial reporting that occurred during
                  the registrant's  most recent fiscal quarter (the registrant's
                  fourth  fiscal  quarter in the case of an annual  report) that
                  has materially affected, or is reasonably likely to materially
                  affect  the  registrant's   internal  control  over  financial
                  reporting.

         5.       The  registrant's   other   certifying   officer  and  I  have
                  disclosed,  based on our most  recent  evaluation  of internal
                  controls  over  financial   reporting,   to  the  registrant's
                  auditors  and the audit  committee  of  registrant's  board of
                  directors (or persons performing the equivalent function); and

                  e) All significant  deficiencies in the design or operation of
                  internal   controls   which   could   adversely   affect   the
                  registrant's ability to record, process,  summarize and report
                  financial  data  and  have  identified  for  the  registrant's
                  auditors any material weaknesses in internal controls; and

                  f)  Any  fraud,   whether  or  not  material,   that  involves
                  management or other  employees who have a significant  role in
                  the registrant's internal controls.

      Date:  August 6, 2009

      /s/ Robert Knoth
      ----------------
      Robert Knoth
      Chief Financial Officer and Controller (Principal Accounting Officer)


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